Kristine Mercado Tamayo

Kristine Anne V. Mercado-Tamayo

Quisumbing Torres


Kristine Anne Mercado-Tamayo is a partner in Quisumbing Torres’ Tax Practice Group. She is also a member of the Consumer Goods & Retail, the Healthcare & Life Sciences and the Industrials, Manufacturing & Transportations Industry Groups. She has 13 years of experience assisting and advising clients on tax issues relating to corporate restructuring and mergers and acquisitions. Kristine also handles customs and international trade matters, including border and post-clearance disputes. She advocates on clients' behalf in controversies involving disputed assessments, representing clients before the Bureau of Internal Revenue and the Bureau of Customs.

Kristine Anne obtained her Doctor of Law degree from the Ateneo de Manila in 2005. She is cited as a Next Generation Partner in Tax by the Legal 500 Asia Pacific for 2021. She has been recently appointed as Chairperson in Tax and Financial Services Committee of the European Chamber of Commerce of the Philippines.

Practice Focus

Kristine's practice focuses on general tax planning for commercial transactions, mergers and acquisitions, including pre-spin-off and post-acquisition restructuring.

She advises clients on customs and international trade matters, including border and post-clearance disputes and compliance with applicable government licensing, reporting and documentation requirements.

Kristine also handles wealth management, including the areas of succession, estates, and trusts. She advises wealth management institutions on tax considerations of offshore structures. She also advises high net worth individuals and families on various wealth management solutions and tax planning tools.

Professional Honors

Next Generation Partner in Tax, The Legal 500 Asia Pacific, 2017 to 2021

Professional Associations and Memberships

Integrated Bar of the Philippines

International Bar Association


Philippines (2007)


Ateneo de Manila University (JD) (2005)

Ateneo de Manila University (BS Legal Management) (2001)